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All Journal Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Ida Ayu Gede Danika Esa Pradnyani
Institut Teknologi dan Bisnis Semarang
Economics, Econometrics & Finance

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Pengaruh Komitmen Profesional, Moral Reasoning dan Budaya Organisasi Terhadap Keputusan Etis Auditor Independen Gede Mandirta Tama; Ida Ayu Gede Danika Esa Pradnyani; Made Konny Koswara
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 1 (2024): MARET : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v4i1.915

Abstract

This study aims to empirically prove: (1) the effect of professional commitment on the ethical decisions of independent auditors, (2) the effect of moral reasoning on the ethical decisions of independent auditors and (3) organizational culture on the ethical decisions of independent auditors. The population of this study is independent auditors in the capital market at KAP in East Java and West Java regions registered with the OJK. The sampling method using total sampling technique obtained a sample of 59 people. Data comes from primary data in the form of respondents' answers to questionnaire statements. The data analysis technique used is the partial least square (PLS) model. The results of this study indicate that professional commitment, moral reasoning and organizational culture have a positive effect on ethical decisions at KAP in the East Java and West Java regions registered with the OJK.
Pengaruh Implementasi Good Corporate Governance Terhadap Sustainable Development Goals Ida Ayu Gede Danika Esa Pradnyani; Gede Mandirta Tama; Happy Herawati
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 2 (2024): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v4i2.916

Abstract

This study aims to prove empirically: (1) the effect of auditor competence on audit quality, (2) the effect of the accounting profession on audit quality and (3) the effect of the role of skepticism on audit quality at KAP Bali and Java Region. The population used in this study were auditors who worked at KAP Bali and Java Region (not branches) totaling 372 auditors. The sampling technique in this study used purposive sampling method with a sample size of 258 auditors consisting of junior auditors, senior auditors and partners. The data analysis technique used is descriptive analysis and structural equation model (SEM-PLS). The results of this study indicate that the measurement of auditor competency variables, the accounting profession and the role of professional skepticism have a positive effect on audit quality.
Co-Authors Gede Mandirta Tama Happy Herawati Made Konny Koswara